摘要
电子商务网上交易近些年越来越受广大年轻消费者所青睐,其交易额在全国的国民生产总值中所占的比重越来越大,成为我国新的经济增长点。然而,由于我国现有的税收征管模式不能适应电子商务经营模式的快速发展,税款漏征、不征的现象比较严重,造成了实体经济和虚拟经济的不公平竞争。本文分析了现有税收征管模式遇到的困难挑战及形成这些困难的影响因素,提出一些改进的建议,期待能够创造公平和谐的税收环境,促进电子商务行业规范、有序的发展。
E-commerce online transactions in recent years more and more favored by the majority of young consumers,the transaction volume in the country's share of GDP in the growing share of China's new economic growth point.However,due to China's existing tax collection and management model can not adapt to the rapid development of e-commerce business model,tax levy,not levy the phenomenon is more serious,resulting in the real economy and the virtual economy unfair competition.This paper analyzes the difficult challenges and the influencing factors of these difficulties in the existing tax collection and management model,and puts forward some suggestions for improvement,hoping to create a fair and harmonious tax environment and promote the standardization and orderly development of the e-commerce industry.
作者
吕良
Lv Liang(Anhui Institute Of International Business Anhui Hefei 231100)
出处
《山东农业工程学院学报》
2019年第12期60-61,共2页
The Journal of Shandong Agriculture and Engineering University
基金
安徽高校人文社科一般项目“电子商务模式下增值税法律问题研究”（项目编号为2017XJSK08）的阶段性成果
关键词
电子商务
税收征管模式
影响因素
E-commerce tax collection
Aand management model
Influencing factors
